合格保証付きクイズ2024年最新の実際に出る検証済みのCFE無料試験問題集
無料ACFE Certification CFE究極な学習ガイド（更新されたのは165問があります)
認定詐欺審査官（CFE）資格情報は、認定詐欺試験官協会（ACFE）によって提供されます。 ACFEは、世界最大のアンチフラード組織であり、教育、トレーニング、認定を通じて詐欺と闘うことに専念しています。 CFE資格情報は、詐欺防止および検出の専門家の基準としてグローバルに認識されています。
質問 # 67
Persuasive evidence of an arrangement does not exist when:
- A. Capitalized expenses and Liabilities will not be up to satisfied level
- B. Timings not meet properly
- C. Revenue and corresponding expenses doesn't match each other.
- D. No written or verbal agreement exists.
正解：D
解説：
Explanation/Reference:
質問 # 68
Organizations that had external audits actually had higher median losses and longer lasting fraud schemes than those organizations that were not audited.
- A. False
- B. True
正解：B
質問 # 69
Forced reconciliation of the account says:
- A. to conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
- B. to conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.
- C. to conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
- D. to conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.
正解：D
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 70
A running count that records how much inventory should be on hand is referred to:
- A. Perpetual inventory
- B. Fictitious inventory
- C. Altered inventory
- D. Shrinking inventory
正解：A
質問 # 71
When employees committing the fraud removes cash from the register and also the item allegedly being returned is debited back into the inventory, this refers to:
- A. Concealing register disbursement
- B. Register false voids
- C. Fraudulent register occurrences
- D. Registry destroying records
正解：A
質問 # 72
Which of the following is true for Red flags associated with fictitious revenues?
- A. Slow growth or usual profitability, when not compared to other companies in the same industry.
- B. A significant volume of sales to entries whose substance and ownership is not known.
- C. A usual surge in purchase by a majority of units within a company, or of purchase recorded by corporate headquarters.
- D. Usual growth in the number of days purchase in receivables
正解：B
質問 # 73
According to accounting principles, ________ and ________ should be recorded or atched in the same accounting period; failing to do so violates the matching principle of AAP.
- A. Capitalized expenses and Liabilities
- B. Income statement and Long-term contracts
- C. Revenue and corresponding expenses
- D. Revenue and Income statement
正解：C
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 74
______________ can be detected by closely examining the documentation submitted with the cash receipts.
- A. None of the above
- B. Fictitious refunds
- C. Approved transaction
- D. Voided purchases
正解：B
解説：
Section: Investigation
質問 # 75
People commit financial statement fraud to:
- A. Conceal false business performances
- B. Stand outside the accounting system
- C. Maintain personal income
- D. Preserve personal status/control
正解：D
解説：
Section: Fraud Prevention and Deterrence
質問 # 76
Bank statement are diligently reviewed to ensure that amounts and signature have not been altered, is an activity for:
- A. Bank reconciliation
- B. Check disbursement controls
- C. Account analysis
- D. Check tampering
正解：B
質問 # 77
Which of the following are not of Basic types of non-sharable problems?
- A. Larceny by Fraud
- B. Violation of ascribed obligations
- C. Business reversals
- D. Physical Isolation
正解：A
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 78
A fabricated name and the post office box that an employee uses to collect disbursements from false billings is called:
- A. Accomplice residence
- B. Perpetrator check
- C. Cash generator
- D. Shell company
正解：D
解説：
Section: Fraud Prevention and Deterrence
質問 # 79
SIMULATION
______________ is required not only for theft, but for procedures to detect errors, avoid waste and insure a proper amount of inventory is maintained.
正解：
解説：
Inventory control
質問 # 80
___________ should be examined to see that all are properly documented and that inappropriate payments have not been made to employees.
- A. Payable checks
- B. Cash advances
- C. Payable cash
- D. counterfeit checks
正解：B
質問 # 81
_________ revenues involve the recording sales of goods or services hat did not occur.
- A. Red flag revenues
- B. Fictitious or fabricated revenues
- C. Concealed revenues
- D. Financial revenues
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 82
Fill in the Blanks
___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.
正解：
解説：
Statistical sampling
質問 # 83
Skimming cases can more likely to be detected by:
- A. occupational frauds
- B. Internal controls
- C. Accidents
- D. Internal audits
正解：C
質問 # 84
In physical tampering prevention technique, hidden images can be seen only when the check is held at an angle through:
- A. High-resolution sprays
- B. Watermark backers
- C. Chrome coloring
- D. Holographic safety inks
正解：B
解説：
Section: Investigation
質問 # 85
The scheme which reduces victim companies to issue fraudulent payments for goods or services that they have not received is called:
- A. Reliance billing
- B. Bogus claims
- C. Misappropriate claims
- D. Billing scheme
正解：B
質問 # 86
When an incorrect total is carried from the journal to the ledger or from ledger to the financial statements, this method is called:
- A. Out-of-balance
- B. Forced Balance
- C. None of all
- D. False balance
正解：B
解説：
Section: Financial Transactions and Fraud Schemes
質問 # 87
The scheme which reduces victim companies to issue fraudulent payments for goods or services that they have not received is called:
- A. Reliance billing
- B. Bogus claims
- C. Misappropriate claims
- D. Billing scheme
正解：B
質問 # 88
According to Hollinger and Clark for Policy development, management must pay attention to:
- A. Enforcement of sanctions
- B. Both A & B
- C. Neither A nor B
- D. A clear understanding regarding theft behavior
正解：B
質問 # 89
_________ normally are carried on an organization's books as expenses because they tend to be consumed by the organization within a year of purchase.
- A. Assets
- B. Expenses
- C. Equity
- D. Supplies
正解：D
質問 # 90
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